Profit and loss account for year ending 30th September 2021 - Forecast Sales revenue (140 000 sweaters at 9) Factory cost of goods sold 1,260,000 Direct materials 140,000 Direct Labour 490,000 Variable factory overheads 84,000 Other Fixed factory overheads 220,000 934,000 Administrative Overheads 140,000 Selling and distribution Overheads Delivery costs (per unit sold) 70,000 Other fixed costs 40,000 110,000 Total cost Profit 1,184,000 76,000 Requirements: Calculate the following: (L03) (BT Levell: Apply) 1. Contribution per unit 2. Contribution/sales ratio 3. Breakeven sales volume for the above-mentioned financial year. (4 Marks) (2 Marks) (4 Marks) 4. Sales value for the above-mentioned financial year, to achieve a target profit of 120,000. (4 Marks)